Appendix 4: Laws and regulations

Results of the 2016 school audits.

We ask our auditors to consider whether schools are complying with particular requirements of the Education Act 1989 and Crown Entities Act 2004, which relate to financial reporting. This appendix sets out those schools where auditors identified breaches of these legislative requirements in the school’s 2016 financial statements.

References are to the Education Act 1989 unless stated. Where the section number changed after the Education Update Act 2017, we have included the previous section number in square brackets, because this will be the reference in the school’s financial statements.

* School also breached laws and regulations in the same area in the prior year

Borrowing – Clause 29 of Schedule 6 [s67]

Bainesse School Ngatapa School
Ballance School Parnell School
Belmont School (Auckland) Ponsonby Primary School
Bledisloe School Pukepoto School
Breens Intermediate Russell School (Bay Of Islands)*
Castlecliff School Saint Mary's School (Blenheim)
Elm Park School South Auckland Seventh Day Adventist School
Endeavour Avenue Primary School South End School
Epsom Normal School Sunnyvale School
Havelock School Tahuna Normal Intermediate*
Hunua School Taipa Area School*
Kadimah School Te Awamutu Primary School
Karapiro School Te Kao School
Kelston Intermediate*          Te Kura Kaupapa Māori o Whatatutu*
Kiwitahi School Tuturumuri School*
Laingholm School Valley Primary School
Makuri School View Road School
Mangamuka School* Wainuioru School
Moerewa School* Waitara Central School*
Mossburn School Wanganui Collegiate School*
New Lynn School  

Payments outside the Education Service Payroll – section 89(2)

Ahipara School* Paparore School*
Bay of Islands International Academy* Pukepoto School*
Broadwood Area School Russell School (Bay Of Islands)*
Herekino School* Taipa Area School*
Kaeo School* Te Kura Kaupapa Māori o Rangiawhia*
Kaitaia Abundant Life School* Te Kura o Hata Maria (Pawarenga)
Kaitaia College Te Kura o Hato Hohepa Te Kamura
Kaitaia Intermediate* Te Kura Taumata o Panguru
Matauri Bay School Te Rangi Aniwaniwa*
Matihetihe School* Whangaroa College*
Pamapuria School*  

Loans to staff – Clause 28 of Schedule 6 [s73]

Broadwood Area School Te Kura Kaupapa Māori o Rangiawhia*
Halswell School Te Kura Kaupapa Māori o Tamaki Nui a Rua
Hillcrest School (Pahiatua) Te Kura Kaupapa Māori o Tapere Nui a Whatonga*
Kaitaia College Te Kura Kaupapa Māori o Taumarere*
Kaitaia Intermediate* Te Kura Taumata o Panguru
Matauri Bay School Te Kura-a-iwi o Whakatupuranga Rua Mano
Oakura School Te Ra School
Te Kura Kaupapa Māori o Ngaringaomatariki*  

Investments – Clause 28 of Schedule 6 [s73]

Dunstan High School Logan Park High School
Feilding High School  

Conflict of interest – section 103 and Clause 40(8)(9)(10) of Schedule 6 [clause 8(8) of Schedule 6]

Bainesse School* Paparore School
Cargill Open Plan School Rangitikei College
Fairfield School (Dunedin) Sunnynook School
Ilminster Intermediate Waikaia School
Kaitaia College Waipa School
Mackenzie College Wanganui Collegiate School*

Banking arrangements (section 158 of the Crown Entities Act 2004)

Te Kura Kaupapa Māori o Nga Uri a Maui* Wanganui Collegiate School*

Other breaches of legislation

SchoolType of breach
Mapiu School Schedule 6, section 8 – school did not hold regular meetings. Every board must hold a meeting not later than three months after its previous meeting.
Omokoroa School Section 69 – school cannot lease a building without the consent of the Minister.
Saint John's College (Hastings)* Section 4 – enrolling international students without the board's consent.
Section 238E – school was not signatory to Code of Practice for International Students.
Saint John's College (Hillcrest) Schedule 6, section 8 – school did not hold regular meetings. Every board must hold a meeting not later than three months after its previous meeting.